Goods purchased from a person who does not run a business


If the seller of the goods is a natural person who does not run a business, it is not possible to obtain a proof of purchase from him, such as an invoice. The seller is not entitled to issue such documents. How to document the goods purchased from a person not running a business? In this case, the proof of purchase of goods should be the contract of sale.

Typically, such contracts are subject to tax on civil law transactions. An exception to this is the sale of goods, if at least one of the parties is subject to value added tax or is exempt from this tax.

In general, this derogation is used relatively rarely, because in a typical purchase-sale transaction there is no VAT taxation or the exemption of one of the parties to the contract (seller or buyer). Therefore, the buyer should pay the tax on civil law transactions on the purchase of goods under the contract. Within 14 days of purchase, he must submit a declaration on the PCC-3 form and settle the tax in the amount of 2% on the market value of the object of purchase.

However, Art. 9 of the Act on tax on civil law transactions provides for a number of exemptions from this type of tax.